مدى تطبيق مدقق الحسابات معيار التدقيق الدولي 240 "مسؤولية المراجع عن دراسة الغش عند أداء عملية تدقيق القوائم المالية" حالة الجزائر

Abstract

The primary objective of the auditor in applying, the International Auditing Standard 240 is primarily to discover the fraud error that leads to the material misrepresentation of the financial statements and the misrepresentation of the assets of the enterprise. As this definition is negatively reflected on the credibility of the financial statements on which the entity depends in making decisions and is also negatively reflected in misleading. The parties Other external factors related to the facility including clients, suppliers, and official bodies, when we must provide some methods and characteristics of the international auditing standard 240 which the auditor takes to limit these misrepresentations and legal violations and to crystallize the honest image of the facility .